Control - Year 1996 - Judgments

Feb 01 1996 (HC)

Controller of Estate Duty Vs. Lucy Pandiaraj

Court: Chennai

Decided on: Feb-01-1996

Reported in: [1996]222ITR623(Mad)

..... contingent though not immediately payable since it was not the case of the assistant controller that the liability claimed is not based on actuarial or scientific principles this according ..... learned standing counsel appearing for the department submitted that inasmuch as the appellate controller has directed the assistant controller to verify and allow the claim such a direction should be restored .....

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Mar 29 1996 (HC)

Rama Rao P. and ors. Vs. Controlling Authority Under P.G. Act and Alc( ...

Court: Andhra Pradesh

Decided on: Mar-29-1996

Reported in: 1996(2)ALT406; (1998)IIILLJ114AP

..... condonation of delay we shall refer to the relevant provisions later in our judgment the controlling authority under the act and assistant labour commissioner central has stated as follows the ..... subsequent dates these workmen filed their claims in prescribed form under rule 10 before the controlling authority with an application for condoning the delay in filing their claims cases these applications .....

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Dec 13 1996 (HC)

Relly Susan Mathew Vs. Controller of Entrance Examinations, Trivandrum ...

Court: Kerala

Decided on: Dec-13-1996

Reported in: AIR1997Ker218

..... agriculture etc are done on the basis of an entrance examination conducted by the controller of examinations previously separate entrance examinations were conducted for engineering and allied courses and ..... to the engineering course should appear for examinations in physics chemistry and mathematics the controller of examinations cannot whittle down this condition by admitting persons who have not .....

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Mar 29 1996 (HC)

John J. Chackola Vs. Controller of Estate Duty

Court: Kerala

Decided on: Mar-29-1996

Reported in: (1996)134CTR(Ker)452; [1997]224ITR34(Ker)

..... per share and the value of the shares was determined accordingly 3 subsequently the assistant controller of estate duty initiated proceedings under section 61 of the estate duty act and ..... been ascertained on actuarial valuation as is evident from the certificate produced before the appellate controller is not towards a contingent liability and therefore the assistant commissioner of estate duty was .....

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Apr 02 1996 (HC)

Jacob Cherian Vs. Controller of Estate Duty

Court: Kerala

Decided on: Apr-02-1996

Reported in: [1997]224ITR158(Ker)

..... because the coffee board had declared dividends before the assessments were completed the appellate controller accepted the contentions of the accountable person and directed that the deceased s share ..... an actuarial valuation we would uphold the course adopted by the appellate controller in directing the assistant controller of estate duty to verify whether this provision for payment of gratuity .....

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Mar 27 1996 (HC)

E. Mohammed Babu Sait Vs. Controller of Estate Duty

Court: Kerala

Decided on: Mar-27-1996

Reported in: [1997]223ITR757(Ker)

..... the provisions of section 59 b are as follows if the controller b has in consequence of any information in his possession ..... the above provision conveys the sphere of reason to believe the controller must have reason to believe that there is an escapement of ..... estate duty act 1953 matter pertaining to scope of section 59 controller must have reason to believe that there was escapement of assessment .....

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Sep 18 1996 (SC)

Sarojini Ammal Vs. Controller of Estate Duty, Madras

Court: Supreme Court of India

Decided on: Sep-18-1996

Reported in: 1996VIIAD(SC)90; (1996)136CTR(SC)430; [1996]222ITR408(SC); JT1996(8)SC270; 1996(6)SCALE707; (1996)10SCC262; [1996]Supp6SCR472

..... section 10 of the estate duty act 3 the assistant controller of estate duty overruling the objection of the accountable persons ..... deceased under section 10 of the act on appeal the appellate controller confirmed the assessment the accountable persons appealed to the income ..... in view of the later decision of this court in controller of estate duty punjab haryana jammu kashmir himachal pradesh and .....

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Oct 08 1996 (SC)

Nawab Mir Barkat Ali Khan Bahadur Vs. Controller of Estate Duty

Court: Supreme Court of India

Decided on: Oct-08-1996

Reported in: 1996VIIAD(SC)790; 1(1997)BC79(SC); [1996]222ITR612(SC); JT1996(9)SC202; 1996(7)SCALE465; (1996)10SCC685

..... of this court in the case of p leelavathamma smt v controller of estate duty andhra pradesh hyderabad 1991 188itr803 sc therefore it ..... osman ali khan who died on 24th february 1967 the assistant controller computed the value of the estate at rs 3 69 crores ..... sahebzadas and sahebzadees the said amount was included by the assistant controller as property passing on the death of the deceased nizam the .....

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Sep 13 1996 (HC)

Kashmiri Lal Talwar Vs. Controller of Estate Duty

Court: Punjab and Haryana

Decided on: Sep-13-1996

Reported in: (1997)143CTR(P& H)135; [1997]223ITR747(P& H)

..... accountable person in response to the notice issued by the assistant controller of the estate duty amritsar under section 58 2 of ..... within the ambit of section 44 of the act the assistant controller therefore refused to allow deduction of the estate duty liability ..... from the value of the estate the appellate controller of estate duty rejected the appeal filed by the accountable .....

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Aug 07 1996 (HC)

Smt. Sajani (Legal Heir of Late K.P. Chakkunny) Vs. Controller of Esta ...

Court: Kerala

Decided on: Aug-07-1996

Reported in: (1997)137CTR(Ker)647; [1998]231ITR559(Ker)

..... that this special discount is 12 5 per cent 5 the assistant controller of estate duty trichur has not travelled far and wide in ..... it should be the price which in the opinion of the controller it would fetch if sold in the open market at the ..... be apparent that whatever may be the situation the assessing authority assistant controller of estate duty has considered only one aspect of special discount .....

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